Cal. Rev. & Tax. Code § 41074

Current through the 2023 Legislative Session.

Section 41074 - Penalty for fraud or intent to evade

If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto.

Ca. Rev. and Tax. Code § 41074

Amended by Stats 2021 ch 432 (SB 824),s 81, eff. 1/1/2022.

Added by Stats. 1976, Ch. 443.